Form 5500-EZ is a scannable form. If filing a paper form, it is best practice to go to the IRS’s website, complete the 5500-EZ there, download it to your computer, and then print, have client sign it and mail it.

Filers of Form 5500-EZ are not required to file schedules or attachments related to Form 5500 with the Form 5500-EZ. However, the taxpayer must collect and retain completed Schedule MB (Form 5500), Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information, if applicable, and completed and signed Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information, if applicable. Even though a taxpayer does not have to file either the Schedule MB or Schedule SB (Form 5500) with their Form 5500-EZ, the taxpayer is still required to both perform an annual valuation and maintain the funding records associated with plan funding in the same manner as a plan for which the applicable schedule must be filed. The Schedules MB and SB are available only electronically from the Department of Labor website at www.efast.dol.gov. Complete the schedules online and print them out for the taxpayer’s records.

While Treasury regulations require all paid tax return preparers to obtain a Paid Preparer Tax Identification Number (PTIN) and put the PTIN on all tax forms, currently the Form 5500 series does not provide an entry field for a preparer’s PTIN.

The plan administrator or the employer (owner) must sign and date the return. The Form 5500-EZ is filed with IRS at Ogden, Utah 84201-0020.

California has no similar filing requirement.